FAC Explorer

Finding 584724 (2023-001)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-01-11
Audit: 11061
Organization: MacOn County (NC)
Auditor: Martin Starnes & Associates CPAS P A

AI Summary

  • Core Issue: One claim in the EPI system lacked adequate documentation to support the entry, leading to discrepancies in the budget.
  • Impacted Requirements: Compliance with North Carolina DSS Crosscutting Requirements for maintaining proper case documentation.
  • Recommended Follow-up: County DSS should strengthen controls to ensure all documentation is accurate and aligns with EPI entries.

Finding Text

Criteria: Per the North Carolina DSS Crosscutting Requirements compliance supplement, Counties must acquire adequate case documentation to substantiate the claim entry into the NC Fast Enterprise Program Integrity (“EPI”) system. This information includes, but is not limited to, the dates of the overpayment period, documentary evidence to substantiate that an overpayment occurred, such as wage stubs or verification from an employer, other income verification and household composition verification, and the budgets used to compute the amount of the overpayment. Condition: We noted one instance of a Food and Nutrition Services claim entered in EPI where adequate case documentation to substantiate the claim entry was not maintained. The budget calculated during the initial investigation in the claims file does not agree to the amount entered in EPI to be collected on by the County. Context: We sampled 4 claims that were current in the EPI system and noted the above condition in 1 (25%) of the claims tested. To date, the County has reviewed the budget and corrected the amount in EPI system, as well as the casefile. Effect: The County may not have accurate supporting documentation for claims entered in EPI system. There is a risk that claims may not be valid as a result. Cause: Documentation to support a claim entered into EPI was not accurate. Questioned Costs: None. The finding represents an internal control issue. Recommendation: County DSS staff should implement controls to ensure that all documentation is maintained and agrees to what was entered into EPI. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan submitted with this report.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8282 2023-001
    Significant Deficiency
  • 8283 2023-002
    Significant Deficiency
  • 8284 2023-003
    Significant Deficiency
  • 8285 2023-003
    Significant Deficiency
  • 8286 2023-003
    Significant Deficiency
  • 8287 2023-003
    Significant Deficiency
  • 8288 2023-003
    Significant Deficiency
  • 584725 2023-002
    Significant Deficiency
  • 584726 2023-003
    Significant Deficiency
  • 584727 2023-003
    Significant Deficiency
  • 584728 2023-003
    Significant Deficiency
  • 584729 2023-003
    Significant Deficiency
  • 584730 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.88M
93.778 Medical Assistance Program $1.15M
93.558 Temporary Assistance for Needy Families - Work First - Administration $456,252
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $352,787
93.563 Child Support Enforcement - Administration / Cse Incentive Recovery $267,540
93.658 Foster Care_title IV-E - Administration $239,274
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $221,729
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $207,208
10.331 Food Insecurity Nutrition Incentive Grants Program $193,769
93.658 Foster Care_title IV-E - Direct Benefit Payments $171,945
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Cares Act $166,271
20.509 Formula Grants for Rural Areas and Tribal Transit Program - Arpa $164,350
93.568 Low-Income Home Energy Assistance - Heating & Air Repair and Replacement Program $134,743
93.568 Low-Income Home Energy Assistance - Administration $130,003
81.042 Low-Income Home Energy Assistance - Weatherization Assistance for Low-Income Persons $118,497
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $111,161
14.239 Home Investment Partnerships Program $106,717
93.568 Low-Income Home Energy Assistance - Weatherization Assistance for Low-Income Persons $88,296
93.667 Social Services Block Grant - Other Service and Training $87,679
93.568 Covid-19 Low-Income Home Energy Assistance - Weatherization Assistance for Low Income Persons $85,698
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $79,294
93.667 Social Services Block Grant - Cps Tanf $71,387
93.268 Covid-19 - Immunization Cooperative Agreements $69,934
93.387 National and State Tobacco Control Program (b) $68,906
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $67,499
93.658 Foster Care_title IV-E $50,205
10.561 Covid-19 - State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $48,665
93.568 Low-Income Home Energy Assistance - Crisis Intervention Program $43,085
93.645 Stephanie Tubbs Jones Child Welfare Services Program $42,528
97.042 Emergency Management Performance Grants $39,032
93.568 Covid-19 Low-Income Home Energy Assistance - Heating & Air Repair and Replacement Program $36,093
93.069 Public Health Emergency Preparedness $32,125
93.767 Children's Health Insurance Program - N.c. Health Choice $31,411
93.217 Family Planning_services $31,093
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $22,051
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $22,040
93.994 Maternal and Child Health Services Block Grant to the States $21,700
93.667 Social Services Block Grant - Adult Protective Service $20,082
93.659 Adoption Assistance - Administration $19,751
93.053 Nutrition Services Incentive Program $18,834
93.556 Marylee Allen Promoting Safe and Stable Families Program - Administration $17,428
93.268 Immunization Cooperative Agreements $14,072
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Direct Benefit Payment $13,962
93.991 Preventive Health and Health Services Block Grant $13,813
93.391 Covid-19 - Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $13,680
93.354 Covid-19 - Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $11,656
20.509 Formula Grants for Rural Areas and Tribal Transit Program $11,058
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $10,015
93.324 State Health Insurance Assistance Program $7,720
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $7,162
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $6,412
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers Arpa $6,330
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood - Administration $4,904
93.071 Medicare Enrollment Assistance Program $4,214
93.667 Social Services Block Grant - State in Home Service Fund $3,660
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services Arpa $3,199
16.607 Bulletproof Vest Partnership Program $2,933
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $2,770
93.667 Social Services Block Grant - State Adult Day Care $2,510
93.558 Temporary Assistance for Needy Families - State Program $1,833
93.563 Child Support Enforcement - Offset Fees - Federal $715
93.667 Social Services Block Grant - Adult Protective Service Essential Services $608
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $42
93.563 Child Support Enforcement - Offset Fees - Esc $2